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Peculiarities of Accounting Practices in Francesco Datini’s Partnership in Pisa 比萨弗朗切斯科-达蒂尼合伙企业会计做法的特殊性
IF 0.3
Accounting Historians Journal Pub Date : 2023-12-01 DOI: 10.2308/aahj-2021-024
M. Kuter, Charles Richard Baker, M. Gurskaya, R. Sagitova
{"title":"Peculiarities of Accounting Practices in Francesco Datini’s Partnership in Pisa","authors":"M. Kuter, Charles Richard Baker, M. Gurskaya, R. Sagitova","doi":"10.2308/aahj-2021-024","DOIUrl":"https://doi.org/10.2308/aahj-2021-024","url":null,"abstract":"\u0000 This study examines how bookkeeping was used to determine the financial results of the Datini Partnership in Pisa in the late 14th century. It highlights the difference between accounting procedures in a medieval partnership and accounting procedures in individual medieval enterprises and over time. Building upon previous studies, the analysis of archival documents and the construction of a model of the flow of information between accounts and account books reveals the details of the bookkeeping procedures in the firm and a complete picture of the calculation of the financial result of the partnership in 1394. The study found that the need for the partnership to identify profits resulted in a change in the bookkeeping method for inventory that improved the information quality when used in the process of identifying operating results and the overall financial result.\u0000 JEL Classifications: M41; N83.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":"141 ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139016830","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Editorial Policy 编辑政策
IF 0.3
Accounting Historians Journal Pub Date : 2023-11-15 DOI: 10.2308/0148-4184-50.2.139
{"title":"Editorial Policy","authors":"","doi":"10.2308/0148-4184-50.2.139","DOIUrl":"https://doi.org/10.2308/0148-4184-50.2.139","url":null,"abstract":"","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":"11 4","pages":""},"PeriodicalIF":0.3,"publicationDate":"2023-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139273616","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Exploring Accounting History: Literature and Standard Setting in India 探索会计史:印度的文献和标准制定
Accounting Historians Journal Pub Date : 2023-10-01 DOI: 10.2308/aahj-2023-013
Shraddha Verma
{"title":"Exploring Accounting History: Literature and Standard Setting in India","authors":"Shraddha Verma","doi":"10.2308/aahj-2023-013","DOIUrl":"https://doi.org/10.2308/aahj-2023-013","url":null,"abstract":"ABSTRACT This paper provides a summary of the accounting history literature relating to India and provides suggestions for potential future research. The paper also identifies key events in standard setting between 1973 and 2023 and presents an exploratory analysis of the introduction of standard setting in India in 1977, highlighting both local and international factors influencing the process. Data Availability: Data are available from the public sources cited in the text.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136152090","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Revisiting Uşak Terakki-i Ziraat Turkish Joint Stock Company (1925–1931): A Case Study of Turkey’s Early Financial Reporting Culture 重新审视u<s:1> ak terakki - Ziraat土耳其股份公司(1925-1931):土耳其早期财务报告文化的个案研究
Accounting Historians Journal Pub Date : 2023-10-01 DOI: 10.2308/aahj-2023-009
Batuhan Güvemli, Muhsin Aslan
{"title":"Revisiting Uşak Terakki-i Ziraat Turkish Joint Stock Company (1925–1931): A Case Study of Turkey’s Early Financial Reporting Culture","authors":"Batuhan Güvemli, Muhsin Aslan","doi":"10.2308/aahj-2023-009","DOIUrl":"https://doi.org/10.2308/aahj-2023-009","url":null,"abstract":"ABSTRACT This research offers an in-depth examination of the early financial reporting culture in Republican Turkey, using the Uşak Terakki-i Ziraat Turkish Joint Stock Company (Uşak Sugar Company) as a case study. The analysis of the company's financial statements from 1925 and 1931 reveals the development of financial reporting practices during a transformative period, marked by industrialization efforts and the introduction of the 1926 Turkish Commercial Code and Income Tax Law. The study identifies both progress and challenges in financial reporting, including detailed fixed assets classifications, accounting irregularities, inadequate auditing and working capital management practices. The findings indicate that these issues, alongside macroeconomic factors, have contributed to the company’s liquidation in 1932. This failure could have indirectly catalyzed a shift toward statist economic policies in the 1930s. JEL Classifications: M41; O14.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135849073","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Rear Admiral N. Loyall McLaren: The Highest-Ranking CPA in the U.S. Navy 海军少将N. Loyall McLaren:美国海军最高级别的注册会计师
Accounting Historians Journal Pub Date : 2023-10-01 DOI: 10.2308/aahj-2020-026
Mark E. Jobe, Dale L. Flesher
{"title":"Rear Admiral N. Loyall McLaren: The Highest-Ranking CPA in the U.S. Navy","authors":"Mark E. Jobe, Dale L. Flesher","doi":"10.2308/aahj-2020-026","DOIUrl":"https://doi.org/10.2308/aahj-2020-026","url":null,"abstract":"ABSTRACT From the onset of World War II, America needed men of integrity, ability, and proven leadership to facilitate the wartime economy—the nation turned to CPAs for help. In 1941, the president of the American Institute of Accountants, N. Loyall McLaren, stepped away from his accounting firm and from his Institute presidency to serve in the U.S. Navy where he handled a variety of accounting-related duties. McLaren was a pioneer California CPA, serving as a partner in the largest firm in the Golden State, and had served as president of the California Society of CPAs. He later was a powerful business leader in the San Francisco area; his firm eventually merged with Haskins &amp; Sells. This is the story of Commander (later Rear Admiral; also Army Brigadier General) McLaren and his service to the nation and the profession during World War II and thereafter.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135663629","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The British Influence on Barrow, Wade, Guthrie & Company, 1883–1950 英国对巴罗、韦德、格思里等人的影响公司,1883 - 1950
Accounting Historians Journal Pub Date : 2023-10-01 DOI: 10.2308/aahj-2023-026
Thomas A. Lee
{"title":"The British Influence on Barrow, Wade, Guthrie &amp; Company, 1883–1950","authors":"Thomas A. Lee","doi":"10.2308/aahj-2023-026","DOIUrl":"https://doi.org/10.2308/aahj-2023-026","url":null,"abstract":"ABSTRACT The purpose of this study is to provide additional data and insight regarding the recent history of Barrow, Wade, Guthrie &amp; Company (BWGC) by T. Flesher, D. Flesher, and Previts (2023). BWGC was a national public accountancy firms founded by British accountants in the U.S. in 1883. It merged with a global firm in 1950. The study provides information about 62 British accountants who had immigrated to the U.S. by the outbreak of World War I and subsequent employment with BWGC. The study includes additional data on the main BWGC founder and illustrates biographical discrepancy due to use of secondary sources.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135963023","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Charles J. Hirsch, Controller, Golden Nugget Casino: Rolling the Dice on Statistical Sampling and Analysis 查尔斯J.赫希，控制器，金块赌场:在统计抽样和分析上滚动骰子
Accounting Historians Journal Pub Date : 2023-09-01 DOI: 10.2308/aahj-2022-022
Scott J. Boylan
{"title":"Charles J. Hirsch, Controller, Golden Nugget Casino: Rolling the Dice on Statistical Sampling and Analysis","authors":"Scott J. Boylan","doi":"10.2308/aahj-2022-022","DOIUrl":"https://doi.org/10.2308/aahj-2022-022","url":null,"abstract":"ABSTRACT Charles J. Hirsch was an accountant and controller for the Golden Nugget casino from 1950 to 1970. He contributed to a movement in the 1950s and 1960s to advance the use of statistical sampling and analysis in the accounting profession. This manuscript is based on analysis of Hirsch’s professional papers, held at the University of Nevada, Las Vegas, Libraries Special Collections and Archives. Hirsch used statistical sampling and analysis at Golden Nugget when statistical techniques had not yet been widely accepted or implemented by practicing accountants and auditors. Beginning in 1959, Hirsch made numerous conference presentations describing his work. In addition, Hirsch explicitly challenged the accounting profession to follow his lead and integrate statistical sampling and analysis into existing practice. In doing so, he joined an exclusive group of individuals, including Robert Trueblood, who were early advocates for using statistical techniques to improve the practice of accounting and auditing.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135248444","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
From Rate Regulation to Financial Control: Accounting and Public Policy at the Interstate Commerce Commission, 1887–1933 从利率管制到财务控制：州际商业委员会的会计与公共政策，1887-1933
IF 0.3
Accounting Historians Journal Pub Date : 2023-09-01 DOI: 10.2308/aahj-2022-027
Paul J. Miranti, Jr., D. Collier, Dan Palmon
{"title":"From Rate Regulation to Financial Control: Accounting and Public Policy at the Interstate Commerce Commission, 1887–1933","authors":"Paul J. Miranti, Jr., D. Collier, Dan Palmon","doi":"10.2308/aahj-2022-027","DOIUrl":"https://doi.org/10.2308/aahj-2022-027","url":null,"abstract":"\u0000 This paper focuses on the Interstate Commerce Commission's (ICC's) application of accounting to achieve public policy goals for the U.S. railroad industry. The ICC began in 1887 with a mandate to ensure competition in the transportation industry, with rate oversight as one tool. During the Progressive Era, from 1901 to 1921, the ICC used accounting to ensure rate equity; a second implicit goal was to reduce the rail industry's informational asymmetries to investors, morphing over time to ensuring a reasonable return to investors. In the 1920s, the ICC used accounting to reduce securities speculation, facilitate regional rail consolidation, and govern industry finance. This accounting-based model of regulation continued until the Great Depression of the 1930s, when new economic circumstances called into question the ICC's ability to serve the most pressing public policy concerns. The technologies used by the ICC, however, continued to be exploited by other regulatory bodies.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":"1 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41772462","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
John Franklyn Venner FCA: An Orthodox Chartered Accountant Working in an Unorthodox Organization John Franklyn Venner FCA：一位在非正统组织工作的正统派特许会计师
IF 0.3
Accounting Historians Journal Pub Date : 2023-09-01 DOI: 10.2308/aahj-2023-001
Ian Piper, Karen McBride, Alan Tait
{"title":"John Franklyn Venner FCA: An Orthodox Chartered Accountant Working in an Unorthodox Organization","authors":"Ian Piper, Karen McBride, Alan Tait","doi":"10.2308/aahj-2023-001","DOIUrl":"https://doi.org/10.2308/aahj-2023-001","url":null,"abstract":"\u0000 John Franklyn Venner was a chartered accountant and senior partner in an eminent City of London firm of accountants. However, between 1940 and 1945, Venner worked at the heart of the unorthodox and top secret Special Operations Executive (SOE), which was set up to facilitate clandestine warfare. Venner used the accounting orthodoxy of financial controls, the recording of transactions, and regular financial reporting to build a strong bond of trust and confidence with the Treasury and Bank of England. This provided space for Venner to develop unorthodox financing schemes, including black market foreign currency transactions, which generated millions of pounds of currency and made a major contribution to the war effort. Venner died in 1955 at age 52. This biographical microhistory, using archival sources, brings his story out of the shadows and demonstrates how an eminent chartered accountant navigated the unorthodox world of the SOE during the Second World War.\u0000 Data Availability: All data used are available from the public sources cited in the text, apart from the transcripts of the two James Venner interviews.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43680796","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Power of One: A Memorial to Dr. Larzette Golden Hale (1920–2015) 一个人的力量:纪念拉泽特·戈尔登·黑尔博士(1920-2015)
Accounting Historians Journal Pub Date : 2023-08-24 DOI: 10.2308/aahj-2023-018
LaToya L. Flint, Brandi L. Holley
{"title":"The Power of One: A Memorial to Dr. Larzette Golden Hale (1920–2015)","authors":"LaToya L. Flint, Brandi L. Holley","doi":"10.2308/aahj-2023-018","DOIUrl":"https://doi.org/10.2308/aahj-2023-018","url":null,"abstract":"ABSTRACT This paper memorializes a remarkable figure in accounting history and showcases the power of one individual to impact society. Although Dr. Larzette Golden Hale was the first Black female certified public accountant (CPA) to also earn a Ph.D. in accounting, her influence stretched far beyond these lofty accomplishments. Hale recognized the power and responsibility that educated individuals have to positively impact humankind. She overcame a childhood in an orphanage to impact the lives of countless individuals spanning multiple geographies and across decades. Her impressive life’s work as an accounting educator is even more momentous considering the systemic obstacles to achievement faced by both Blacks and women of the time. Hale’s life was the epitome of one well-lived in service to others and society as a whole, with an impact that is still evident today. JEL Classifications: I23; M41.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135466024","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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